46. Restrictions and conditions subject to which an assessment may be made under sub-section (2) of Section 27 and issue of intimation of acceptance thereunder.
(1)A registered dealer shall not be assessed summarily if he is found to have concealed his turnover or has evaded payment of tax.(2)A registered dealer other than a registered dealer referred to in sub-rule (1) shall be assessed summarily under sub-section (2) of Section 27.(3)An intimation of acceptance under clause (b) of sub-section (2) of Section 27 shall be sent to the registered dealer within 180 days of furnishing his return.(4)The Commissioner shall direct every year that five per cent of the dealers in each circle, to be selected on sample basis in the manner decided by the Commissioner who are eligible for summary assessment, be assessed under sub-section (3) or sub-section (4) of Section 27, as the case may be.
